????20世紀80年代中期華爾街內幕交易丑聞的主角丹尼斯?利文多年前被判提供社區服務的時候，曾經給紐約大學（NYU）MBA學生講授過倫理課。他形容促使自己進行內幕交易的是一種“下一把必須要翻本”的心態，這時候人都是在跟自己較勁，努力爭取下一場的勝利，永不滿足。

????除了個人心態，他的解釋也適用于整體公司文化，比如被指有意向公眾隱瞞虧損的明富環球（MF Global）和奧林巴斯（Olympus）。

????但利文并未說明人為什么永遠不會滿足。隱瞞經濟損失的動機背后是什么？為什么個人（或公司）總是不撞南墻不回頭？

????奧林巴斯發生的一切被歸咎于順從文化、“爛到心”的管理團隊以及由“好好先生”構成的董事會。明富環球破產的原因則被解釋為掌門人喬恩?科爾津的狂妄自大。但如果我們仔細分析科爾津、奧林巴斯董事和高管們的動機，我們會發現自己身上也有這些人的影子。

????幾乎任何一個負責任的董事會成員都會告訴你，企業文化的責任感或通常被稱為“高層的基調”始于董事會。負責任的董事會成員會監督首席執行官和公司文化；他們會通過社交場合、實地考察、單獨會談以及定期的董事會和委員會會議，與首席執行官及管理團隊其他成員交流。他們不僅僅只是聽聽高管們演講時的高談闊論就了事，他們還會解讀肢體語言、觀察互動和評判能力。他們會查看舉報信息、客戶熱線接入記錄、員工調查、表現評估和薪酬決定。他們會仔細而系統地衡量公司對正常意見分歧的容忍程度，以及在探討嚴峻的現實和不完美解決方案時所表現的開放性。

????這項工作不僅對公司最高層意義重大，對于公司上上下下也同樣如此。為什么？因為一家公司內部也可能有多種文化，考慮過調換部門的員工肯定對此都深有體會。

????不管處于哪一層級，只要身為管理層的一員，都應當運用優秀的董事會所采用的方法來對管轄的部門文化進行監督。而且，對人性（包括自己）的洞察也能幫助你決定該關注什么。

????Dennis Levine, who lectured an NYU MBA ethics class as part of his community service many years ago, described the mentality that led to his insider trading conviction as a mentality of having to win the next game, competing with oneself for the next victory, where enough was never enough.

????His explanation is applicable to both individuals and entire corporate cultures, such as MF Global (MFGLQ) and Olympus, where losses were allegedly buried from public view on purpose.

????But Levine's explanation doesn't address why enough is never enough. What underlies the motivations to hide losses? And why does it often take a very rude awakening for a person (or a company) to change?

????What has befallen Olympus has been chalked up to an obedience culture, a management team that was "rotten at the core," and a board "of yes men." MF Global's case has been explained away by Jon Corzine's hubris. But if we examine, rather than impugn, Corzine's motives and those of the board and executives at Olympus, we will realize how these individuals' actions relate to you and me.

????As almost any good board member will tell you, the responsibility for corporate culture, or what is commonly referred to as "tone at the top," begins with the board. Good board members monitor the CEO and corporate culture by meeting not only with the CEO but also with other members of a company's management team in social settings, on site visits, in executive sessions without other members of management present, and in regular board and committee meetings. They don't just listen to management speeches: they read body language, observe interactions, and view facilities. They look at the contents of whistle-blower and customer hotline call-in logs, employee surveys, performance evaluations, and compensation decisions. They carefully and systematically gauge the level of healthy dissent and openness to discuss troubling situations and imperfect solutions.

????This is critical work at the top of a company but necessary throughout it as well. Why? Because there can be many cultures inside one company, a fact that anyone who has considered transferring from one department to another well recognizes.

????No matter where in the hierarchy you sit, if you are a member of management, you too should be monitoring the culture of the groups that report to you using the techniques that great boards use. And some insights into individual human personality, including your own, can help you decide what to look for.